Arizona Property Tax Publications Available for Purchase

Assessment Procedures Manual (Available on CD)

The Assessment Procedures Manual is being updated chapter by chapter. The chapters noted below are available on-line. The CD contains the current version of the Manual with the updated chapters included in their appropriate places. As additional chapters are updated, they will be posted on this website and inserted in the CD version of the Manual. The updated Assessment Procedures Manual material supersedes prior electronic and/or hardcopy versions of these chapters, guidelines, memoranda or directives which may conflict with the updated material. The entire Manual will be available online once all chapters have been updated.

To order: Contact Arizona Department of Revenue at (602) 716-6843 between 8:00 a.m. - 5:00 p.m., Monday through Friday for pricing and ordering information, or submit an email message to [email protected]

Assessment Procedures Manual Revisions

An overview of the Arizona property tax assessment system including property classification and assessment ratios, appeals, standard appraisal methods, statutory valuation procedures, exemptions and a discussion of full cash and limited property value. In 2018, the manuals team deployed a major update project comprising all manuals and guidelines produced by the Local Jurisdictions District. The following definitions are being incorporated as intrinsic project elements:

Review: Manual conforms to standard style and formatting. Legislative and other citations have been verified. No changes to content, methodology, policy or practice.

Revision: Includes all review processes; manual is a newly edited version. Manuals are also considered revised when conforming to a non-substantive legislative change. Information that does not alter valuation methodology may have been added or deleted.

Rewrite: Includes all review processes; major substantive changes have been made to any combination of content, valuation methodology, policy or practice.

The Updated Assessment Procedures Manual material available on the website supersedes prior electronic and/or hardcopy versions of these chapters, guidelines, memoranda or directives which may conflict with the updated material.

Property Tax Assessment Guidelines and Manuals

The Personal Property Manual contains information pertaining to the identification, classification, valuation and assessment of locally assessed personal property in Arizona. The information in it is provided to assist personnel working to prepare annual valuations and assessments of taxable personal property. Revised November 2018.

The Property Use Code Manual contains a brief description of the Department's property use code system, and provides a complete set of the currently available use codes (with their descriptions) that are applicable to various categories of property. A property use code identifies the predominant use of a parcel of real property (and in certain limited instances, other property characteristics are also identified). Property use codes help to provide County Assessors with an "inventory" of taxable property, and are also utilized to categorize, group and facilitate the comparison and analysis of various types of properties for a number of different purposes.

This brochure explains how Assessors in Arizona use computerized systems to value single family residential property for property tax purposes.

Citrus Processing & Fruit or Vegetable Packing Plants

This guideline has been incorporated into the Agricultural Property Manual. Please consult the most recent edition of the Agricultural Property Manual for information previously published in this guideline.

Legislation authorizing the Enterprise Zone Program was repealed effective June 30, 2011. This terminated the Enterprise Zone Program effective June 30, 2011. The Enterprise Zone Program Guideline is available on this site for historic and reference purposes for any properties still operating under the provisions of the Enterprise Zone Program that was effective at the time of application and approval; or for properties that may be the subject of a prior year(s) tax roll correction.

The purpose of this Timeshare Interest Valuation guideline is to provide County Assessor personnel and other interested entities with general information on the identification and classification of timeshare properties.

The Agricultural Property Manual contains information specific to agricultural property classification and valuation. Included are the criteria required for the classification of land which has a "qualified" agricultural use, the statutory income capitalization land valuation procedure, and the requirements regarding filing applications for agricultural classification and leased land reporting.

The Land Manual contains information on land valuation in general, using standard appraisal methods and techniques. Subjects include sales data analysis, the six recognized land valuation methods, and separate chapters regarding the valuation of single-family subdivisions, condominium and townhouse subdivisions, and unsubdivided and undeveloped rural land. Appendices discuss various aspects of general land location and identification concepts and a number of land value adjustment procedures.

2011 Interim Equine Guideline

The Interim Equine guideline has been incorporated into the Agricultural Property Manual. Please consult the most recent edition of the Agricultural Property Manual for information previously published in these guidelines.

This document’s first three sections contain the three Property Tax Calendars of Legal Events and Assessments as they were affected by the 2018 legislative session (the 53rd Legislature Second Regular Session.) Also included in section four is a listing of statutory provisions which have no established calendar dates.